Finance Act 1997

52 Enforcement by diligence. S

(1) Where any amount of relevant tax or any amount recoverable as if it were relevant tax is due and has not been paid, the sheriff, on an application by the Commissioners accompanied by a certificate by them—

(a) stating that none of the persons specified in the application has paid the amount due from him;

(b) stating that payment of the amount due from each such person has been demanded from him; and

(c) specifying the amount due from and unpaid by each such person,

shall grant a summary warrant in a form prescribed by Act of Sederunt authorising the recovery, by any of the diligences mentioned in subsection (2) below, of the amount remaining due and unpaid.

(2) The diligences referred to in subsection (1) above are—

[F1 (a) an attachment]

(b) an earnings arrestment;

(c) an arrestment and action of furthcoming or sale.

(3) Subject to subsection (4) below and without prejudice to [F2 section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17)(expenses of attachment)] the sheriff officer’s fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant shall be chargeable against the debtor.

(4) No fees shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the Commissioners for, sums paid to him by the debtor in respect of the amount owing.

(5) The following are relevant taxes for the purposes of this section, that is to say—

(a) any duty of customs or excise, other than vehicle excise duty;

(b) value added tax;

(c) insurance premium tax;

(d) landfill tax;

[F3 (da) aggregates levy;]

(e) any agricultural levy of the European Community.

[F4 (f) climate change levy.]

(6) In this section “the Commissioners” means the Commissioners of Customs and Excise.

(7) This section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different purposes.

(8) This section extends only to Scotland.

Subordinate Legislation Made

P1 S. 52 power fully exercised (9.6.1997): 1.7.1999 appointed by S.I. 1997/1432, art. 2

Textual Amendments

F1 S. 52(2)(a) substituted (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), s. 61, Sch. 3 para. 26(a) (with s. 63)

F2 Words in s. 52(3) substituted (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), s. 61, Sch. 3 para. 26(b) (with s. 63)

F3 S. 52(5)(da) inserted (11.5.2001) by 2001 c. 9, s. 27, Sch. 5 para. 16

F4 S. 52(5)(f) inserted (28.7.2000) by 2000 c. 17, s. 30(2), Sch. 7 para. 7(3)